987

Showing all 4 results

  • Estate planning for second marriages: 5 tips to consider

    November / December 2017
    Newsletter: Estate Planner

    Price: $225.00, Subscriber Price: $157.50

    Word count: 987

    Abstract: For traditional nuclear families, the goal of estate planning is usually straightforward: Leave everything to the surviving spouse who, in turn, will leave everything to their joint children. Things get more complicated when a person divorces and remarries, particularly when he or she has children (or stepchildren) with more than one spouse. This article details five estate planning considerations when a person remarries. A sidebar notes the importance of choosing trustees carefully when undertaking a second marriage.

    Read More

  • Goodbye SAS 112, hello SAS 115 – Don’t over-rely on your auditors for financial statement prep

    April / May 2010
    Newsletter: Nonprofit Agendas

    Price: $225.00, Subscriber Price: $157.50

    Word count: 987

    Abstract: Applying AICPA Statement on Auditing Standards No. 115, Communicating Internal Control Related Matters Identified in an Audit (SAS 115), will be required during the next fiscal year audit (for periods ending on or after Dec. 15, 2009). This new standard supersedes SAS 112 of the same title. As with SAS 112, understanding what constitutes “control deficiencies,” “significant deficiencies” and “material weaknesses” is key to applying the standard. This article shows how to spot control deficiencies, determine their severity, and book adjustments for them. A sidebar explains what constitutes a material adjustment.

    Read More

  • Proposing certainty – Seven-business-day safe harbor for small plan Deposits

    Year End 2008
    Newsletter: Employee Benefits Update

    Price: $225.00, Subscriber Price: $157.50

    Word count: 987

    Abstract: In 2008, the Employee Benefits Security Administration (EBSA) issued proposed rules that would provide employers with a seven-business-day safe harbor for deposits of participant contributions into small plans. This article reviews the current rule and introduces the changes in the proposed rule.

    Read More

  • How do you spell “success”? – 3 hallmarks of a profitable business

    April / May 2008
    Newsletter: Trendlines

    Price: $225.00, Subscriber Price: $157.50

    Word count: 987

    Abstract: Every business owner wants his or her company to succeed. Whether one leads a startup or a generations-old enterprise, it’s an easy (and obvious) thing to wish for. But what are the hallmarks of a successful company? This article names three: strong revenues, low production costs and minimal operating expenses. (Updated: 2/9/12)

    Read More